gender and sex

Please notice that there is a difference between grammatical gender or simply gender and natural gender, biological gender or sex.
A word can have masculine, feminine or neuter gender (e.g. Mensch m., Person f., Kind n.) and still can refer to beings of either sex. A word can also have a gender and refer to a sexless thing (e.g. Löffel m., Gabel f., Messer n.).
Words suffixed with -er m. and -in f. have a grammatical gender, but do not even necessarily denote things with a natural gender. Both can refer to organisations, companies, governments without a natural gender, for example Anklägerin f. refering to a sexless Regierung f., Sammlerin refering to a sexless Gesellschaft f., Hersteller & Herstellerin refering to sexless companies. Additionally, terms in -er m. can also refer to male and female creatures regardless of sex and even to female creatures all alone, as in the case of Ankläger.
While Ankläger & Anklägerin, Hersteller & Herstellerin, Sammler & Sammlerin do not necessarily differ depending on the natural gender of the referent, they both obviously have a different gender and that's why they are f= and m= of each other. --Majbef (talk) 20:53, 3 May 2019 (UTC)

I understand the difference between grammatical gender and natural gender very well. The parameters m= and f= are intended for equivalent natural genders, i.e. based on the gender of the referent and not whatever grammatical gender the noun happens to have. Such parameters are also used in languages that don't even have grammatical gender, after all.